<style>

    /*Now the CSS*/
    * {margin: 0; padding: 0;}

    .tree ul {
    padding-top: 20px; position: relative;

    transition: all 0.5s;
    -webkit-transition: all 0.5s;
    -moz-transition: all 0.5s;
    }

    .tree li {
    float: left; text-align: center;
    list-style-type: none;
    position: relative;
    padding: 20px 5px 0 5px;

    transition: all 0.5s;
    -webkit-transition: all 0.5s;
    -moz-transition: all 0.5s;
    }

    /*We will use ::before and ::after to draw the connectors*/

    .tree li::before, .tree li::after{
    content: '';
    position: absolute; top: 0; right: 50%;
    border-top: 1px solid #ccc;
    width: 50%; height: 20px;
    }
    .tree li::after{
    right: auto; left: 50%;
    border-left: 1px solid #ccc;
    }

    /*We need to remove left-right connectors from elements without
    any siblings*/
    .tree li:only-child::after, .tree li:only-child::before {
    display: none;
    }

    /*Remove space from the top of single children*/
    .tree li:only-child{ padding-top: 0;}

    /*Remove left connector from first child and
    right connector from last child*/
    .tree li:first-child::before, .tree li:last-child::after{
    border: 0 none;
    }
    /*Adding back the vertical connector to the last nodes*/
    .tree li:last-child::before{
    border-right: 1px solid #ccc;
    border-radius: 0 5px 0 0;
    -webkit-border-radius: 0 5px 0 0;
    -moz-border-radius: 0 5px 0 0;
    }
    .tree li:first-child::after{
    border-radius: 5px 0 0 0;
    -webkit-border-radius: 5px 0 0 0;
    -moz-border-radius: 5px 0 0 0;
    }

    /*Time to add downward connectors from parents*/
    .tree ul ul::before{
    content: '';
    position: absolute; top: 0; left: 50%;
    border-left: 1px solid #ccc;
    width: 0; height: 20px;
    }

    .tree li a{
    border: 1px solid #ccc;
    padding: 10px 20px;
    text-decoration: none;
    color: #666;
    font-family: arial, verdana, tahoma;
    font-size: 11px;
    display: inline-block;

    border-radius: 5px;
    -webkit-border-radius: 5px;
    -moz-border-radius: 5px;

    transition: all 0.5s;
    -webkit-transition: all 0.5s;
    -moz-transition: all 0.5s;
    }

    /*Time for some hover effects*/
    /*We will apply the hover effect the the lineage of the element also*/
    .tree li a:hover, .tree li a:hover+ul li a {
    background: #c8e4f8; color: #000; border: 1px solid #94a0b4;
    }
    /*Connector styles on hover*/
    .tree li a:hover+ul li::after,
    .tree li a:hover+ul li::before,
    .tree li a:hover+ul::before,
    .tree li a:hover+ul ul::before{
    border-color:  #94a0b4;
    }

    /*Thats all. I hope you enjoyed it.
    Thanks :)*/
</style>
<div class="tree">
    <ul>
        <li>
            <a href="#">SUPPLIERS</a>
            <ul>
                <li>
                    <a href="#">Receive Inventory</a>
                    <ul>
                        <li>
                            <a href="#">Enter Bills <br/>Against Inventory</a>
                            <ul>
                                <li>
                                    <a href="#">Enter Bills</a>
                                </li>
                                <li>
                                    <a href="#">Pay Bills</a>
                                </li>
                            </ul>
                        </li>
                    </ul>
                </li>
                <li>
                    <a href="#">Child</a>
                    <ul>
                        <li><a href="#">Grand Child</a></li>
                        <li>
                            <a href="#">Grand Child</a>
                            <ul>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                            </ul>
                        </li>
                        <li><a href="#">Grand Child</a></li>
                    </ul>
                </li>
            </ul>
        </li>

        <li>
            <a href="#">CUSTOMERS </a>
            <ul>
                <li>
                    <a href="#">Sales Order</a>
                    <ul>
                        <li>
                            <a href="#">Create Invoice</a>
                            <ul>
                                <li>
                                    <a href="#">Receive Payments</a>
                                    <ul>
                                        <li>
                                            <a href="#">Create Sales Receipt</a>
                                        </li>
                                    </ul>
                                </li>

                            </ul>
                        </li>
                    </ul>
                </li>
                <li>
                    <a href="#">Child</a>
                    <ul>
                        <li><a href="#">Grand Child</a></li>
                        <li>
                            <a href="#">Grand Child</a>
                            <ul>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                                <li>
                                    <a href="#">Great Grand Child</a>
                                </li>
                            </ul>
                        </li>
                        <li><a href="#">Grand Child</a></li>
                    </ul>
                </li>
            </ul>
        </li>
    </ul>
</div>
